On 16 June 2022, the German Ministry of Finance (MoF) submitted a report in parliament regarding the taxation of the transfer of intellectual property (IP) rights registered in German registers. Under German tax law, limited tax liability may result from a temporary or indefinite transfer of intellectual property rights when such rights are registered in a domestic German register (German-nexus IP). No further requirements need to be met, meaning that the transfer of IP rights registered in G…